Home/Delaware/Statutes/Title: 30/Part: Commodity Taxes/Ch. 54: REALTY TRANSFER TAX/§ 5412
Delaware Statutes

§ 5412 — Grantor to pay tax

Delaware § 5412
JurisdictionDelaware
Title30
PartCommodity Taxes
Ch. 54REALTY TRANSFER TAX

This text of Delaware § 5412 (Grantor to pay tax) is published on Counsel Stack Legal Research, covering Delaware primary law. Counsel Stack provides free access to over 12 million legal documents including statutes, case law, regulations, and constitutions.

Bluebook
Del. Code tit. 30, § 5412 (2026).

Text

As between the parties to any transaction which is subject to the realty transfer tax imposed by this subchapter, in the absence of an agreement to the contrary, the burden for paying the tax shall be on the grantor.

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Legislative History

30 Del. C. 1953, § 5412; 55 Del. Laws, c. 109, § 1

Nearby Sections

15
§ 540
Interest on overpayments
§ 5401
Definitions [For application of this section, see 81 Del. c. 384, § 3]
§ 5402
Rate of tax; when payable; exception [For application of this section, see 81 Del. Laws, c. 56, § 2 and 81 Del. C. 384, § 3]
§ 5403
Transfer by broker
§ 5404
Payment from proceeds of judicial sale
§ 5405
Documentary stamps; affixing; cancellation; other methods
§ 5406
Furnishing stamps; sale; agents; compensation; bond premiums
§ 5407
Enforcement; rules and regulations
§ 5408
Failure to affix stamps
§ 5409
Value to be stated in document or affidavit
§ 541
Form of claims for credit or refund; amendments
§ 5410
Unlawful acts; penalty
§ 5412
Grantor to pay tax
§ 5414
Tax lien
§ 542
Notice of disallowance; finality
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Bluebook (online)
Delaware § 5412, Counsel Stack Legal Research, https://law.counselstack.com/statute/de/30/5412.